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ArticleTax havens and disclosure aggregation

Herita T. Akamah2017

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Articlegreen2017

Tax havens and disclosure aggregation

Herita T. Akamah · Ole‐Kristian Hope · Wayne B. Thomas

145 citations·0/0 files stored·Journal of International Business Studies

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Corporate Taxation and Avoidance Taxation and Legal Issues Auditing, Earnings Management, Governance

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References

1971The Theory of Economic Regulation 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1985Positive Accounting Theory 2021The Theory of Economic Regulation 1976Toward a More General Theory of Regulation 2010A review of tax research 2007Accounting Information, Disclosure, and the Cost of Capital 2016Text-Based Network Industries and Endogenous Product Differentiation

Cited by

2018Strategic Subsidiary Disclosure 2015An Analysis of Firms' Self-Reported Anticorruption Efforts 2017The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms 2017Private company finance and financial reporting 2021Multinationals’ misbehavior 2017State ownership and transparency in foreign direct investment 2018

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Details

Year2017

Typearticle

Published2017-06-06

VenueJournal of International Business Studies

ISSN-L0047-2506

Languageen

Citations145

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1057/s41267-017-0084-x

openalex_workW3125843672

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Political connections and voluntary disclosure: Evidence from around the world

2019The rise of the digital economy: Rethinking the taxation of multinational enterprises